# CODEBOOK — Economic Crimes by Category in Latin America (2020-2023)

**Dataset DOI:** https://doi.org/10.7910/DVN/8FXZOJ
**Version:** V2
**Last Updated:** 2026-03-20

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## Variable Definitions

### Files: delitos_economicos_latinoamerica_2020_2023.tab and -1.tab (8 Variables, 146 Observations)

| Variable | Type | Unit | Description | Source |
|----------|------|------|-------------|--------|
| country | String | — | Country name (20 Latin American countries) | — |
| year | Integer | Year | Observation year (2020–2023) | — |
| crime_category | String | — | Economic crime category | — |
| cpi_score | Float | 0–100 | Corruption Perceptions Index (100=very clean, 0=highly corrupt) | Transparency International |
| tax_evasion_gdp_pct | Float | % GDP | Tax evasion as % of GDP | GFI / IDB |
| ml_risk_level | String | Categorical | Money laundering FATF/GAFI risk level | FATF/GAFI |
| fraud_companies_pct | Float | % | Companies affected by fraud/scams | PwC Survey |
| homicide_rate | Float | per 100,000 | Homicide rate per 100,000 inhabitants | UNODC |

### File: delitos_economicos_latinoamerica_2020_2023-2.tab (8 Variables, 59 Observations)

Same variables as above, subset covering crime categories for 20 countries.

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## Categorical Variable Codes

### ml_risk_level (Money Laundering Risk)
- Low — Country assessed as low risk for money laundering
- Medium — Moderate risk level
- High — High risk level
- Very High — Country assessed as very high risk

### crime_category
- Corruption — Measured via CPI Index
- Tax Evasion — GDP percentage estimate
- Money Laundering — FATF risk level + USD estimated value
- Fraud/Scams — PwC survey percentage
- Organized Crime — Qualitative indicators + homicide rate

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## Missing Data Convention

- Missing numeric values: NA
- Missing categorical values: "Unknown" or empty
- Estimated values derived from regional LAC averages are noted in source documentation

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## Data Quality Notes

- CPI scores reflect perception-based indices, not absolute crime measurements
- Tax evasion estimates involve methodological uncertainty; treat as approximations
- Homicide rates are proxy indicators for organized economic crime severity
- Data collection was AI-assisted (Perplexity AI, February 2026) with cross-validation